State & Local

  • April 05, 2024

    Arizona Loses Bid To Bar Federal Tax On One-Time Rebates

    A federal court declined Friday to bar federal taxation of Arizona's one-time state tax rebates issued last year, rejecting the state's move for a preliminary injunction against the Internal Revenue Service.

  • April 05, 2024

    Iowa Senate Panel OKs Tax Withholding On Sports Betting

    Iowa would levy the state's income tax on winnings from sports betting as part of a bill advanced by the Senate Ways and Means Committee.

  • April 05, 2024

    NH Revenues Through March Outpace Forecast By $104M

    New Hampshire's general fund receipts were higher than budget estimates by $104 million from July through March, according to a monthly report by the state Department of Administrative Services.

  • April 05, 2024

    Colo. Expands Quarterly Sales Tax Filing To More Taxpayers

    Colorado will allow the state Department of Revenue to authorize quarterly sales and use tax filings for more taxpayers under a bill signed by the governor. 

  • April 05, 2024

    Disney, Eatery Co.'s Escheat Win 'Illogical,' Mich. Justices Told

    Michigan's treasurer asked the state Supreme Court on Friday to find that audits of Disney and a restaurant company paused the statute of limitations to require them to turn uncashed checks over to the state, calling lower court rulings in the companies' favor "illogical."

  • April 05, 2024

    Mont. Revenue Through March Down From Prior Year

    Montana general fund revenue from July through March was down $193 million compared with the same period last fiscal year, the state Department of Revenue said in a report.

  • April 05, 2024

    NC High Court Snapshot: Law Firm Battles Defamation Suit

    The Supreme Court of North Carolina has a stacked calendar heading into spring arguments, from an appeal over Black-owned properties targeted for demolition to a law firm's attempt at dodging defamation claims over allegations of voter fraud.

  • April 05, 2024

    Ohio Tax Agency Finalizes Updated Regs For Data Processing

    The Ohio Department of Taxation updated the definition of "automatic data processing" in state sales and use tax regulations, according to a final administrative rule dated Friday that incorporates guidance from a recent state Supreme Court ruling.

  • April 05, 2024

    Ore. Will Exempt Farm Machinery From Property Tax

    Oregon will exempt farm machinery from property tax under a bill signed by the governor.

  • April 05, 2024

    Mo. General Revenue Through March Up $50M From 2023

    Missouri's general revenue collections from July through March were $50 million higher than in the same period last fiscal year, the state Office of Administration said in a monthly revenue report.

  • April 05, 2024

    Mich. General Revenue Through Feb. Up $241M

    Michigan general revenue collection from October through February was $241 million higher than during the same period last year, according to a monthly report by the state budget office.

  • April 05, 2024

    Maine Revenue Through Feb. Tops Estimate By $15M

    Maine general revenue collection from July through February was up $15 million from the budget estimate, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 05, 2024

    Calif. Agency Boss Named Tax Group's Board President

    The director of California's tax department will take the role of president of the Federation of Tax Administrators' board of trustees, the group said Friday.

  • April 05, 2024

    Ore. Updates Conformity To Federal Code For State Taxes

    Oregon updated its conformity to the Internal Revenue Code and other provisions of federal law for state tax purposes under legislation signed into law.

  • April 05, 2024

    Taxation With Representation: Latham, Simpson Thacher

    In this week's Taxation with Representation, Endeavor and Nuvei each go private, SLB purchases ChampionX and Liberty Media Corp. buys Dorna Sports SL.

  • April 04, 2024

    NY Congestion Pricing Judge Pleads For Predictability

    New Jersey state and local governments fighting New York's congestion toll-pricing vision urged a federal judge on Thursday to order environmental justification for the plan, while the judge in turn implored all parties to rely more heavily on precedent and the law.

  • April 04, 2024

    Mo. Senate OKs Fee Exemption For Streaming, Satellite Cos.

    Missouri would exempt streaming and satellite television companies from local franchise fees under a bill the state Senate approved Thursday, while localities remain embroiled in litigation alleging Netflix, DirecTV and similar companies failed to pay millions of dollars of the charges.

  • April 04, 2024

    Hawaii Cannabis Legalization Bill Dies In State House

    An effort to legalize adult-use marijuana in Hawaii is effectively dead for this legislative session after Democrats in the state House of Representatives announced they would not deliberate any further on a proposal that had already cleared the state Senate this year.

  • April 04, 2024

    Massachusetts Revenues Through March Down $4M

    Massachusetts' total revenue collection from July through March came in nearly unchanged from the same period last fiscal year, declining by $4 million, according to a report by the state Department of Revenue.

  • April 04, 2024

    Arkansas Revenues Down From Previous Year

    Arkansas' general revenue from July through March came in 1.6% higher than projected, but down 5.6% from the same period last year, the Department of Finance and Administration announced.

  • April 04, 2024

    Iowa General Revenue Collection Through March Up $267M

    Iowa collected $267 million more in tax revenue from July through March than the same period last year, according to a monthly report by the state Department of Management.

  • April 04, 2024

    Md. House OKs Extending Tax Exemption For Aircraft Parts

    Maryland would extend a sales tax exemption for aircraft parts and equipment under a bill passed in the House of Delegates on Thursday.

  • April 04, 2024

    Fla. Revenue Collection Through Feb. $292M Above Estimate

    Florida collected $292 million more in net revenue from July through February than the amount the state had forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

  • April 04, 2024

    Mo. Senate Advances Referendum On Digital Products Tax

    Missouri voters would decide in November whether to allow the state to tax sales of subscriptions and licenses for digital products under a joint resolution approved Thursday by the state Senate.

  • April 04, 2024

    Va. Ups Income Tax Credits For Landlords In Housing Program

    Virginia doubled the maximum amount of income tax credits that may be issued to qualifying landlords who participate in a housing choice voucher program under a bill signed by Gov. Glenn Youngkin.

Expert Analysis

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

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